Sweden proposes broader corporate tax deduction for sponsorship expenses from 2027
The Swedish government has submitted a bill to the Council on Legislation proposing to expand the corporate income tax deduction for sponsorship and similar expenses, with the aim of making the tax treatment of such costs clearer and more
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France ratifies amending protocol to tax treaty with Sweden
France has published Law No. 2026-510 of 15 June 2026 in the Official Gazette, providing for the ratification of the protocol to the 1990 income and capital tax treaty with Sweden. Signed on 22 May 2023, the protocol updates the treaty in line
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Netherlands, Sweden sign new tax treaty
The Netherlands government has announced that it has signed a new income tax treaty with Sweden on 24 June 2026. This new tax treaty replaces the 1991 agreement between the two countries to align with both countries' current tax policy
See MoreSweden expands tonnage tax regime, eases rules for shipping companies
Sweden's Parliament has approved a package of reforms to the country's tonnage taxation system, broadening access to the regime and introducing more flexible rules for shipping companies. The legislation was adopted on 11 June 2026 and is
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Sweden approves expansion of tonnage tax regime for specialised shipping activities
Sweden’s parliament (Riksdag) has approved legislation on 11 June 2026, introducing a series of changes to the country’s tonnage tax regime, expanding its scope and providing greater operational flexibility for shipping companies. The
See MoreSweden: Government proposes additional tax relief for business R&D investment
The Swedish Government proposed, on 11 June 2026, additional tax relief for companies with employees engaged in research and development (R&D) activities to boost business investment in R&D, strengthen Sweden’s competitiveness and support
See MoreSweden lowers VAT rate on admission to dance events
Sweden has enacted an amendment to the Value Added Tax Act (2023:200) that lowers the VAT rate on admission to dance events from 25% to 6%. The change was approved by the Riksdag and formalised through Act SFS 2026:841, which was issued on 28 May
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France: National Assembly approves amending protocol to tax treaty with Sweden
The French National Assembly approved the law for the ratification of the amending protocol to the 1990 income and capital tax treaty with Sweden on 9 June 2026. Signed on 22 May 2023, the protocol updates the treaty in line with OECD BEPS
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Ireland, Sweden sign protocol updating 1986 income tax treaty
Ireland and Sweden signed an amending protocol on 3 June 2026 to revise the 1986 income tax treaty, which had previously been updated by the 1993 protocol. The second protocol amending the treaty introduces several key updates. It replaces the
See MoreSweden proposes digital reporting, new enforcement powers for coupon tax system
Sweden has submitted a proposal to the Council on Legislation from the Ministry of Finance introducing changes to the administration rules for reporting of withholding tax on dividends (coupon tax, Kupongskatt). The measures aim to reduce
See MoreSweden proposes statutory definition of permanent residence for tax purposes
The Swedish government has proposed introducing a statutory definition of “permanent residence” in the Income Tax Act, a key concept used to determine whether an individual is subject to unlimited tax liability in Sweden. An individual who is
See MoreSweden proposes changes to joint venture liability under Pillar Two top-up tax rules
Sweden’s Ministry of Finance has issued a memorandum Fi2026/0119 on 25 May 2026 proposing amendments to the rules on Qualified Domestic Minimum Top-Up Tax (QDMTT) under the Minimum Taxation Directive (2022/2523), aimed at changing how joint
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Sweden updates global minimum tax guidance with relief on first GIR filings
The Swedish Tax Agency has updated its guidance on Global Minimum Tax (Additional Tax) obligations to reflect the OECD’s common understanding on flexible approaches for central filing of the GloBE Information Return (GIR) published on 18 May
See MoreSweden plans indexed R&D deduction, tax-free skills support ahead of 2027 budget
Sweden’s Ministry of Finance has announced that it is submitting three tax proposals ahead of the autumn budget 2027 on 19 May 2026. The tax proposals are designed to strengthen labour market participation, facilitate skills development and
See MoreSweden: Parliament approves dividend withholding tax exemption for foreign states
Sweden’s parliament (Riksdag) approved legislation on 20 May 2026 introducing a withholding tax exemption for dividends paid to foreign states and foreign entities equivalent to Swedish regions, municipalities, or municipal associations. The
See MoreSweden: Court rules in favour of Kubal, overturns transfer pricing-based adjustment
Sweden’s Supreme Administrative Court has ruled in favour of Kubikenborg Aluminium AB (Kubal), overturning a transfer pricing-based adjustment made by the Swedish Tax Agency in a dispute concerning the deductibility of damages arising from an
See MoreSweden proposes additional temporary petrol, diesel tax cut to ease fuel prices
The Swedish Ministry of Finance has submitted a draft bill proposing a further temporary reduction of tax on petrol and diesel in response to rising fuel prices, with the measure set out in memorandum Fi2026/01131 published on 13 May 2026. The
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Cyprus: Council of Ministers approves signing of amending protocol to tax treaty with Sweden
The Council of Ministers of Cyprus approved, on 24 April 2026, the signing of a protocol to amend the existing income tax treaty with Sweden. The decision, published in the Official Gazette on the same date, authorises amendments to the 1988
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